Despite decades of studies, tax incidence analyses for developing countries continue to be based on the same shifting assumptions used in developed country studies - despite obvious pitfalls. Taxes are assumed to be shifted forward to consumers or backward onto factor incomes. Developing countries typically have a much different nontax and regulatory policy than developed countries with such features as more protection, rationed foreign exchange...
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INFORMACIÓN
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1990/07/31
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Documento de trabajo sobre investigaciones relativas a políticas
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WPS462
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1
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1
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2010/07/01
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An alternative view of tax incidence analysis for developing countries
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black market